https://www.taxtmi.com/caselaws?id=339989 Penalty under Customs law may attach to a person who did not file the bill of entry if the record shows abetment of the import offence and renders the goods liable to confiscation. Statements recorded during investigation, bank transactions, and other independent material were treated as sufficient, and retraction of the statement or a request for cross-examination did not dislodge that evidence. The penalty on the abettor was upheld. The penalty on the importing concern's proprietor was, however, reduced because it was found disproportionate when compared with the lesser penalty sustained against the other appellant. en-us Wed, 28 Dec 2016 00:00:00 +0530 Tue, 22 Aug 2017 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339989 Penalty under Customs law may attach to a person who did not file the bill of entry if the record shows abetment of the import offence and renders the goods liable to confiscation. Statements recorded during investigation, bank transactions, and other independent material were treated as sufficient, and retraction of the statement or a request for cross-examination did not dislodge that evidence. The penalty on the abettor was upheld. The penalty on the importing concern's proprietor was, however, reduced because it was found disproportionate when compared with the lesser penalty sustained against the other appellant. Case-Laws Customs Wed, 28 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339989